@phdthesis{5012, author = {{Brinkmann, Bastian}}, publisher = {{Verlag Dr. Kovac}}, title = {{{Die Bewertung der Steuerstrategie von Unternehmen}}}, year = {{2017}}, } @article{5013, author = {{Bornemann, Tobias and Eberhartinger, Eva}}, journal = {{RWZ- Zeitschrift für Recht und Rechnungswesen}}, number = {{10}}, pages = {{319--325}}, title = {{{Die Initiative der EU zum öffentlichen Country-by-Country Reporting}}}, volume = {{27}}, year = {{2017}}, } @article{5014, abstract = {{This paper studies the impact of personal and corporate income taxation on capital charge rates in a delegation setting with a risk-averse manager. If the investment level influences the riskiness of the investment project, the capital charge rate deviates from the firm's cost of capital and depends crucially on the manager's personal income tax rate. Contradicting conventional wisdom, we find that a higher personal income tax rate induces higher investment expenditures and, surprisingly, increases the capital charge rate. The countervailing effect that a higher capital charge rate induces higher and not lower investment expenditures persists for pre-tax and after-tax performance measures as well as when the tax deductibility of managerial compensation is limited. Corporate income tax causes a similar effect only in the case of limited tax deductibility of compensation. Our insights remain valid regardless of the financing structure and the risk attitude of the investors.}}, author = {{Bauer, Thomas and Kourouxous, Thomas}}, issn = {{0963-8180}}, journal = {{European Accounting Review}}, number = {{3}}, pages = {{419--440}}, publisher = {{Informa UK Limited}}, title = {{{Capital Charge Rates, Investment Incentives and Taxation}}}, doi = {{10.1080/09638180.2016.1169938}}, volume = {{26}}, year = {{2017}}, } @article{5019, author = {{Klör, B and Monhof, M and Beverungen, Daniel and Bräuer, S}}, journal = {{European Journal of Information Systems (EJIS)}}, pages = {{1----19}}, title = {{{Design and Evaluation of a Model-Driven Decision Support System for Repurposing Electric Vehicle Batteries}}}, doi = {{10.1057/s41303-017-0044-3}}, year = {{2017}}, } @inbook{5028, author = {{Becker, Jörg and Monhof, Markus and Beverungen, Daniel and Bräuer, Sebastian and Klör, Benjamin and Plenter, Florian}}, booktitle = {{Dienstleistungen als Erfolgsfaktor für Elektromobilität. Ergebnisse aus dem Förderschwerpunkt “Dienstleistungsinnovationen für Elektromobilität”}}, editor = {{Ganz, Walter and Kampker, Achim and Satzger, Gerhard}}, isbn = {{978-3-8396-1212-5}}, pages = {{24----29}}, title = {{{End-of-Life Solutions für eCar-Batterien --- Entwicklung hybrider Leistungsbündel und Informationssysteme zur Entscheidungsunterstützung (EOL-IS)}}}, year = {{2017}}, } @inbook{5076, author = {{Beverungen, Daniel and Matzner, Martin }}, booktitle = {{Handbuch Dienstleistungsmanagement}}, editor = {{Roth, Stefan and Corsten, Hans}}, pages = {{S. 519–536}}, publisher = {{Verlag Franz Vahlen}}, title = {{{Informationsmodellierung in Dienstleistungssystemen}}}, year = {{2017}}, } @misc{5084, author = {{Streck, Thomas}}, publisher = {{Universität Paderborn}}, title = {{{How to adequately relocate asylum applicants within the European Union - An attempt to apply matching theory in the current migration crisis}}}, year = {{2017}}, } @misc{51, author = {{Winkelhake, Nikolai}}, publisher = {{Universität Paderborn}}, title = {{{Tying und Bundling in digitalen Märkten - eine wettbewerbspolitische Analyse}}}, year = {{2017}}, } @techreport{5174, author = {{Sievers, Sönke and Kengelbach, Jens and Keienburg, Georg and Schmid, Timo and Gjersta, Ketil and Nielsen, Jesper and Walker, Decker}}, publisher = {{The Boston Consulting Group, Inc., M&A Report}}, title = {{{The Technology Takeover}}}, year = {{2017}}, } @misc{5178, author = {{Müller, Stefan}}, booktitle = {{Zeitschrift zum Innovations- und Technikrecht (InTeR)}}, issn = {{2195-5743}}, number = {{2}}, pages = {{93 -- 96}}, publisher = {{DFV}}, title = {{{Rezension von: Bernd H. Oppermann/Jutta Stender-Vorwachs (Hrsg.): Autonomes Fahren – Rechtsfolgen, Rechtsprobleme, technische Grundlagen}}}, volume = {{5}}, year = {{2017}}, }